Its Steam!
Used powercfg -requests in cmd to find that the issue was an Audio stream was in use. Opened up the full audio mixer and Steam was in there, which was odd as its just open, not actually in a game or anything. Closed Steam, no error in powercfg -requests and the error about an audio device requesting to prevent the PC sleeping has gone too...
Just have to see if it works now. And then figure out what has changed in Steam to make it hold open either a speaker or mic channel?